Chapter 113-4 Intangible, Franchise, and Excise Tax Payments

The payment of any tax bill issued by the treasurer of state pursuant to section 5725.22 of the Revised Code shall be made in accordance with the provisions of this rule.

(A) Method of payment

Payments may be made by check or electronic funds transfer. Payments by check may be made by mail or in person; provided, however, that any such payment check must be drawn on a United States bank and payable in United States dollars, and that only one check may be used to make any payment.

(B) Timeliness of payment

Regardless of the method of payment used, the payment must be made to the treasurer on or before the due date specified on the tax bill or by the end of the first business day immediately following the due date, if such due date falls on a Saturday, a Sunday or a holiday. For purposes of determining the timeliness of a payment and the imposition of any penalty for late payment, as may be provided for by law, payment is considered to be made when it is received by the treasurer, irrespective of any United States postal service marking or other stamp or mark indicating the date on which the payment may have been mailed.

Effective: 06/28/2007

R.C. 119.032 review dates: 03/13/2007 and 06/18/2012

Promulgated Under: 111.15

Statutory Authority: 5725.22, 113.08

Rule Amplifies: 5725.22, 113.08

Prior Effective Dates: 10-1-87 (Emergency); 12-11-87

The payment of any tax bill issued by the treasurer of state pursuant to section 5727.42 of the Revised Code shall be made in accordance with the provisions of this rule.

(A) Method of payment

Payments may be made by check or electronic funds transfer. Payments by check may be made by mail or in person; provided, however, that any such payment check must be drawn on a United States bank and payable in United States dollars, and that only one check may be used to make any payment.

(B) Timeliness of payment

Regardless of the method of payment used, the payment must be made to the treasurer on or before the due date specified on the tax bill or by the end of the first business day immediately following the due date, if such due date falls on a Saturday, a Sunday or a holiday, for purposes of determining the timeliness of a payment and the imposition of any penalty for late payment, as may be provided for by law, payment is considered to be made when it is received by the treasurer, irrespective of any United States postal service marking or other stamp or mark indicating the date on which the payment may have been mailed.

Effective: 06/28/2007

R.C. 119.032 review dates: 03/14/2007 and 06/18/2012

Promulgated Under: 111.15

Statutory Authority: 5727.42, 113.08

Rule Amplifies: 5727.42, 113.08

Prior Effective Dates: 10-1-87 (Emergency); 12-11-87